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This study aims to explore how management accounting practices act as drivers of organizational change in situations of institutional complexity.

A case study was carried out in a small company with a strongly rooted social culture, which was acquired by a large conglomerate and underwent a process of strategic change as part of a new control logic. Based on this, the study analyzes the evolution of this change, with a particular focus on the efforts to construct the meaning of the performance through the inscription of objects from the cultural system to which it is attached and the “situated rationality” of the managers who are involved in its production.

The authors show how managers link their own concepts of performance to accounting practices. At the same time, the authors show how accounting practices unfold through representational gaps that their production generates.

This study acknowledges that bias may arise from reliance on retrospective views of past processes and events, gathered primarily through interviews, documentation and observations.

This study highlights that the way in which the performance concept is presented by accounting practices can have a constructive effect on the organization through the aspirations that its representations entail, thus having the potential to stimulate change in organizations.

This study contributes to the organizational literature by clarifying that accounting practices drive change by providing spaces for debates and questions that affect the way organizations understand and report their performance.

This article presents a systematic framework with a meta-analytic approach to finding various antecedents, consequents and moderating effects of trust in financial services.

A meta-analysis of 165 articles was performed, which generated 272 observations in a cumulative sample of 86,968 respondents.

The results of this meta-analysis demonstrated seventeen antecedents of trust constructs and four consequents. Most of these relationships were meaningful and consistent. The authors also found some significant moderators related to culture (individualism, masculinity and long-term orientation) and context (innovation index and device type).

This meta-analysis reviewed the relationships found throughout the theoretical framework about the trust construct in financial service contexts, identifying new paths for future research. Some limitations, such as the non-use of qualitative studies and the selection of concepts, exist in the secondary data and should be noted.

The present study can assist financial system managers in decision-making because the findings from the meta-analysis are more consistent than those from traditional primary surveys.

This research tested the impact of antecedents, consequents and moderators of trust in the financial services sector and presented significant results using a meta-analytic review. This meta-analysis contributes to the marketing literature by offering a set of empirical generalizations, including relationship coefficients and fail-safe calculated numbers (FSN).

The problem statement is how to identify and analyze the corporate risks involved in the relationships with external agents involved in the open product innovation process (OPIP)? Seeking to extend this investigation, the purpose of this paper is to analyze the enterprise risks identified in corporate relations with external agents of the OPIP. This study proposes the systematization of the process of identification and analysis of the enterprise risks involved in the process of open product innovation.

The case explored in this study is the OPIP of Volkswagen do Brasil (VWB), one of the most important subsidiaries of the Volkswagen Group. Criteria were selected to both assessing corporate relations with external agents of the open innovation of VWB and analyzing the enterprise risks identified in these relations. Data collection included interviews with management-level professionals engaged in the OPIP activities and technical visits to a VWB’s industrial plant.

Results demonstrate that the enterprise risks mostly affecting the OPIP have a critical impact on the manufacturing process and initial sales of the new product.

The originality of the study focuses on the proposal of a systematization of how to identify and analyze the corporate risks involved in the process of open product innovation. The study focuses on the theoretical frontier on the open innovation and enterprise risk management (ERM) in the open innovation process.

This study aims to identify comfort food (CF) consumption and its associated factors during the pandemic period. The study also involves an online survey conducted five months after the quarantine started in Brazil.

Data on lifestyle, eating habits and anthropometric data were collected before and during the pandemic, and the differences in these habits were analyzed. Univariate and multivariate logistic regression models were performed to identify predictors of CF consumption by gender.

A total of 1,363 individuals were included in the sample, with a median age of 31 years old, of whom 80.3% were women. Since individuals were free to respond about the food consumed without predetermined categories, it was possible to carry out a faithful assessment of the occurrence of this behavior. At the same time, allowing the subjectivity and symbolism inherent to the concept of CF to be embraced. CF consumption was present for 54%, with “sweets” being the most mentioned group by both genders. The factors associated with CF consumption in women during the pandemic were increased snacking, increased bread, candies and alcoholic beverage intake, increased time spent at work, worsened sleep quality, reduced meals, perceived stress (PS), emotional eating (EE), age and increased frequency of meat intake. In men, the predictors for CF consumption were remote full-time work/study, PS, EE and early waking time. For both genders, CF consumption during the pandemic period was associated with PS and EE.

This study provides an important overview of the possible contributions of the pandemic on behaviors and food choices related to the consumption of CF in Brazilians. This information is valuable to support further studies to investigate and treat the impacts of the pandemic on lifestyle, eating habits and behavior, mental health and other factors in the postpandemic period.

Although e-wallet adoption has grown in recent years, there are some countries like Peru with low penetration rates. Contrary to prior studies that focused on customers' adoption of e-wallets, this study focuses on merchants' adoption to fully understand the use of these services. Additionally, considering that e-wallets are two-sided markets with the co-existence of two distinct economic agents (customer and merchants) interacting through these platforms, this study is the first to assess the dynamics of inter-side benefits from the merchants' perspective. Finally, interoperability was also included to determine its role in countries where the interaction between different e-wallets is limited.

Based on two-sided markets and social cognitive theory, a model was proposed including merchants' perceived benefits associated with the use of e-wallets, for them and for their customers (inter-side). Additionally, technical issues such as interoperability were measured. Data were collected from nanostore owners in Lima in 2022. A structural equation modeling technique was used to determine the impact of both types of benefits and technical features on merchants' adoption of e-wallets. Finally, a polynomial regression with response surface methodology was used to assess the interaction of the benefits for both sides of the platform from the merchants' perspective.

The two-sided-market features of e-wallets were validated. From merchants' view, the use of these platforms is the result of balancing the benefits for them and for their customers, and the interaction between these two types of benefits varies according to the socio-economic level in which the nanostore operates. Additionally, interoperability was found to be important for merchants, so future policies should commit to achieve an ecosystem that facilitates the interoperability not only among e-wallets but also between e-wallets and third-party services. Finally, since service availability is also important for merchants, e-wallet providers should invest in improving their infrastructure's scalability.

Prior studies have mainly focused on the customer side of e-wallets, with little research about the adoption of digital payment methods by the merchant side. In addition, no study has focused on the effect of one of the sides of the platform on the other side (inter-side benefits) when adopting these services. Finally, the effect of interoperability across platforms has not been addressed in detail yet. This study aims to fill these gaps by proposing a framework to understand the adoption of these services by merchants in terms of inter-side benefits and technical issues.

Digital twin (DT) and building information modeling (BIM) are interconnected in some ways. However, there has been some misconception about how DT differs from BIM. As a result, industry professionals reject DT even in BIM-based construction projects due to reluctance to innovate. Furthermore, researchers have repeatedly developed tools and techniques with the same goals using DT and BIM to assist practitioners in construction projects. Therefore, this study aims to assist industry professionals and researchers in understanding the relationship between DT and BIM and synthesize existing works on DT and BIM.

A systematic review was conducted on published articles related to DT and BIM. A total record of 54 journal articles were identified and analyzed.

The analysis of the selected journal articles revealed four types of relationships between DT and BIM: BIM is a subset of DT, DT is a subset of BIM, BIM is DT, and no relationship between BIM and DT. The existing research on DT and BIM in construction projects targets improvements in five areas: planning, design, construction, operations and maintenance, and decommissioning. In addition, several areas have emerged, such as developing geo-referencing approaches for infrastructure projects, applying the proposed methodology to other construction geometries and creating 3D visualization using color schemes.

This study contributed to the existing body of knowledge by overviewing existing research related to DT and BIM in construction projects. Also, it reveals research gaps in the body of knowledge to point out directions for future research.

This paper constitutes the first academic study to be made of Google Discover as applied to online journalism.

This paper constitutes the first academic study to be made of Google Discover as applied to online journalism. The study involved conducting 61 semi-structured interviews with experts that are representative of a range of different professional profiles within the fields of journalism and search engine positioning (SEO) in Brazil, Spain and Greece. Based on the data collected, the authors created five semantic categories and compared the experts' perceptions in order to detect common response patterns.

This study results confirm the existence of different degrees of convergence and divergence in the opinions expressed in these three countries regarding the main dimensions of Google Discover, including specific strategies using the feed, its impact on web traffic, its impact on both quality and sensationalist content and on the degree of responsibility shown by the digital media in its use. The authors are also able to propose a set of best practices that journalists and digital media in-house web visibility teams should take into account to increase their probability of appearing in Google Discover. To this end, the authors consider strategies in the following areas of application: topics, different aspects of publication, elements of user experience, strategic analysis and diffusion and marketing.

Although research exists on the application of SEO to different areas, there have not, to date, been any studies examining Google Discover.

The peer-review history for this article is available at: https://publons.com/publon/10.1108/OIR-10-2022-0574

This study explores the link between ISO 9001 certification, personal data protection and firm performance using financial balance sheet and survey data. The security aspect of data protection is analyzed based on the major requirements of the General Data Protection Regulation and mapped to the relevant controls of the ISO/IEC 27001/27002 standards.

The research analysis is based on 96 ISO 9001–certified and non-certified publicly traded manufacturing and service firms that responded to a structured questionnaire. The authors develop and empirically test their theoretical model using the structural equation modeling technique and follow a difference-in-differences econometric modeling approach to estimate financial performance differences between certified and non-certified firms accounting for the level of data protection.

The estimates indicate three core dimensions in the areas of “policies, procedures and responsibilities,” “access control management” and “risk-reduction techniques” as desirable components in establishing the concept of data security. The estimates also suggest that the data protection level has significantly impacted the performance of certified firms relative to the non-certified. Controlling for the effect of industry-level factors reveals a positive relationship between data security and high-technological intensity.

The results imply that improving the level of compliance to data protection enhances the link between certification and firm performance.

This study fills a gap in the literature by empirically testing the influence of data protection on the relationship between quality certification and firm performance.